KUIPERSHOF: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KUIPERSHOF
Largest movements
- Cash +€75,004
up €75,004 (+62.5%), from €120,029 to €195,033
mainly Depreciation (+€29,295) and Net result for the year (+€22,517)
- Tangible fixed assets -€29,295
down €29,295 (-9.9%), from €295,124 to €265,829
- Reserves +€22,517
up €22,517 (+9.2%), from €244,827 to €267,344
- Other debts +€18,913
up €18,913 (+10.9%), from €173,026 to €191,939
- Tax, wage and social debts +€7,441
up €7,441 (+186%), from €3,992 to €11,433
- Gross operating margin +€30,904
up €30,904 (+49.0%), from €63,105 to €94,009
- Other operating charges -€30,442
down €30,442 (-87.2%), from €34,918 to €4,476
- Write-downs +€26,824
new in 2025: €26,824
- Taxes +€5,300
up €5,300 (+99.3%), from €5,338 to €10,638
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,083 | €490,970 | +€48,887 | +11.1% |
| Fixed assets | 21/28 | €295,124 | €265,829 | -€29,295 | -9.9% |
| Tangible fixed assets | 22/27 | €295,124 | €265,829 | -€29,295 | -9.9% |
| Land and buildings | 22 | €295,124 | €265,829 | -€29,295 | -9.9% |
| Current assets | 29/58 | €146,959 | €225,141 | +€78,182 | +53.2% |
| Amounts receivable within one year | 40/41 | €26,275 | €29,401 | +€3,126 | +11.9% |
| Trade receivables | 40 | €19,769 | €29,401 | +€9,633 | +48.7% |
| Other amounts receivable | 41 | €6,506 | €0 | -€6,506 | -100% |
| Cash at bank and in hand | 54/58 | €120,029 | €195,033 | +€75,004 | +62.5% |
| Deferred charges and accrued income | 490/1 | €655 | €706 | +€51 | +7.8% |
| Total equity and liabilities | 10/49 | €442,083 | €490,970 | +€48,887 | +11.1% |
| Equity | 10/15 | €264,827 | €287,344 | +€22,517 | +8.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €244,827 | €267,344 | +€22,517 | +9.2% |
| Distributable reserves | 133 | €244,827 | €267,344 | +€22,517 | +9.2% |
| Amounts payable | 17/49 | €177,256 | €203,626 | +€26,371 | +14.9% |
| Amounts payable within one year | 42/48 | €177,256 | €203,626 | +€26,371 | +14.9% |
| Trade debts | 44 | €238 | €254 | +€16 | +6.7% |
| Suppliers | 440/4 | €238 | €254 | +€16 | +6.7% |
| Taxes, remuneration and social security | 45 | €3,992 | €11,433 | +€7,441 | +186% |
| Taxes | 450/3 | €3,992 | €11,433 | +€7,441 | +186% |
| Other amounts payable | 47/48 | €173,026 | €191,939 | +€18,913 | +10.9% |
| Remuneration, social security and pensions | 62 | €474 | €0 | -€474 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,295 | €29,295 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €26,824 | +€26,824 | |
| Other operating charges | 640/8 | €34,918 | €4,476 | -€30,442 | -87.2% |
| Gross operating margin | 9900 | €63,105 | €94,009 | +€30,904 | +49.0% |
| Operating profit (loss) | 9901 | -€1,581 | €33,415 | +€34,996 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €268 | €261 | -€7 | -2.6% |
| Recurring financial charges | 65 | €268 | €261 | -€7 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,849 | €33,154 | +€35,003 | |
| Income taxes | 67/77 | €5,338 | €10,638 | +€5,300 | +99.3% |
| Profit (loss) for the period | 9904 | -€7,186 | €22,517 | +€29,703 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,186 | €22,517 | +€29,703 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.